CS Meetesh Shiroya

In India the Word CORRUPTION is associated with the bottom line and it will be grown day by day which can not be stopped now. Because of corruptions insert in our Subconscious mind, which will never change once it has taken place.

“CORRUPTION IS NOT IN THE HAND OF PEOPLE, IT IS IN THE MIND OF PEOPLE”

So now the question is What is Corruption…???

In Simple Language “CORRUPTION MEANS MISS USE OF POWER FOR PRIVATE GAIN”. Is it that much easy to say that? No way, Corruption is a form of dishonest or unethical conduct by a person entrusted with a position of authority, often to acquire personal benefit.

It seems not to be under stable. Now just understand below example you get the exact idea what is the Corruption…???

Example :

If someone receive a notice from Income Tax for calling an Information and data in respective Financial Year. First they get fear inside and start consulting with so many people and finally prepare for hearing. Whenever they go for hearing the mind set is already come to conclusion and that is to settle the case. However they go with all the required documents, then also Assessing Officer may be ask some more documents or ask for more information regarding your return. This is general mentality of AO to waste time rather I can say that, to come to their purpose. When you provide all the information Correctly then also they may be want some money for settling of the Case, it is generally happen.

This is practical scenario and this is reality. When you provide the data accurately then also they threaten to us that you violate the said provision and as per that you may be liable to this amount of penalty and as a lay man we will not in position to indulge in all this thing and also want to settled the case. So I can say that, actually we are also person in crime at that time and we are come to conclusion for settling a dispute by providing the amount as they want. Ultimately this is the real practice which is being used by many officer and therefore the ratio of Corruption will be growing day by day. No one can denied the same.

So First Step for corruption starts here and it will catch to the people. No doubt assessee is also a person in crime because he is also ready to settle the case rather face the situation.

Why Corruption is Growing…???

This is a big question for all, yes corruption are increased because we are want to do that and encourage for that. If we legally pass the process as per Act, it amounts to the lengthy process and also it may be possible to waste time in the process. So that’s why we are trying to resolve the case as early as possible and it is the only reason behind growing of corruption day by day.

Where is the Corruption …???

This is a silly question because it will be associated with the bottom line to top line. So everywhere you will find the same. Not only in India it is a big question for all over the World. However, India ranks 76th in global corruption index.

How to remove Corruption…???

There is no way to remove corruption. However, an effort will be taken to reduced the same.

The question is how…???

Simple way, to make Law stronger, remove the interference of people with Public Authority in the procedure and system (Which seems to be a Great Challenge, but yes efforts are taken for that, as Recently Finance Minister Said, in GST efforts are taken to remove the Interference of people with Authority) and reduce penalty in case of breach of Law. Let’s try to understand it, in a better with example.

Example…!!

If you will drive a bike, and suddenly one call will come to you and you pick up your Mobile Phone while driving your bike and suddenly traffic police come to you and caught you in the same situation, what is your reaction…???

Sure you are a person in the crime. And as per Law, you caught while talking on Phone and simultaneously driving a bike, you must be liable for a penalty of Rs. 1000/-. Now if the officer asked for PUC and if you don’t have the same, then another penalty of Rs. 200/-. I am not considering the penalty for violation of Driving license. Because it is the common and everyone owns that.

Actual Penalty of Rs. 1200/– while as a common man what is your expression…??? You denied for the same penalty….!!! But obviously. And ask for settlement…!!!

Is it …Right…??

Yes, most of or I can say that, 99% people used to do that things. And Finally ends with Settlement. So you are arguing with the respective officer and request for not issuing Challen for crime. So what is the demand of the said officer. He will ask money for that and we are ready to pay the money. This is Current scenario. Same way, we are ready to pay an amount of Rs. 100/– or may be more if circumstances arises instead of Actual Amount of Rs. 1200/-. So this is the reality and first step for entering into Corruption.

Same way when we are going through for Scrutiny our first preference is to complete the said process as early as possible. It is the general practice of the Income Tax officer is for 3 to 4 meetings and after that, they will start for asking the bribe for completion of said Scrutiny. And yes but obvious our intention is also same like that. Such things one can learn only by Practically experience.

However this is general practised not everyone will be doing that, some officer must follow the Strict Rules, irrespective of the Circumstances. So this practice needs to be implemented across India.

The Same process will happen in the case of Demonetisation, a recent initiative started by Government. Many people who have reference take the money from Bank easily while poor people has to wait for their turn in a long queue. This is not good at all, I have already said the same thing in my previous Article too.

After that, many searches has been initiated by Department and Caught many people who are doing such practices and collected huge amount. Actually, the Question is “Why the system is not SAME for ALL… ???”. So this is the Practically happen which no one discussed why…??? I don’t know but yes this is absolutely true.

Now the big question is who are providing such money to them. Ultimately Bank officer.

Now just noticed, If you visit the Center of IT i.e. “AAYAKAR BHAVAN” if you noticed carefully then you find the one board at entrance gate In which it was written as, if any officer Asking for Bribe you need to directly contact with Anti-Corruption Bureau, this is just written not practically enforced. This is what need to be implemented.

I am not just arguing on same but actually, we as a Citizen also need to ensure with law. Because whatever our Act will empower the other person to do the same.

Practically, we are the person who actually increased the Corruption. Because we want to Close the process or Settle the case as early as possible by providing some money to Public Authority.

What are the option available to remove the Corruption…???

First, Law should make stronger and remove the huge penalty for smaller violation. Change the System with Corrupt mind people and also make harsh punishment with imprisonment if someone caught in Corruption.

No doubt it will take times to change the system, but surely we will succeed if we are on the Right way.

This is small steps towards the Corruption but will ensure the benefits at last to all Indian in Future.

(Author can be reached at meetesh.shiroya@gmail.com)

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4 responses to “Income Tax Notice, Corruption and You”

  1. Nem Singh says:

    Good thought views need to fight against it otherwise in future situation will be serious for all of us mostly those who are corrupt and support the corrupt.

  2. Bhupinder Singh says:

    The bribe issue as you have taken as above, i wish to bring to your kind notice that the complaint person himself put in lot of trouble himself, b,cause all the system are greedy in many way. if the person have no any position in social,political,etc. in India there is no way to be spare a man,and can’t live calmly.

  3. ram babu says:

    The reasons for corruption are already explained in private talk or in TV discussions. the reasons are :- 1 An assessee deals with Govt. with common sense – heputs questions to Govt. with common sense. the official won’t be able to answer.
    2. When an assessee converts his common sense to legal language then also the official can’t answer. So the common language is money. Corruption is the result of ths conversion cost. If any politican has moral courage – can ?

  4. CA PAWAN AGRAWAL says:

    Dear Mr. Meetesh Shiroya

    Went through your article regarding corruption.And noted down the option for removal of corruption. In this regard i would like to say that corruption is done mostly for the discretionary power of the authority. For example in income tax, authority have ample discretionary power to levy tax or penalty whether legally correct or not. The assessee has no other option but to go for appeal. Even at appeal stage they have again discretionary power to delete the demand. But at no stage there is any accountability for the authority for raising undue demand which leads to corruption. Hence discretionary power should be curtailed and law should be very specific about the circumstances.

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